A Simple Way to Support the Outdoors at Tax Time You can make a difference for Virginia’s natural areas by contributing a portion of your state tax refund to the Open Space Recreation and Conservation Fund. The fund was established in 1988, and, each year since, DCR has received voluntary contributions from tax refunds. The fund is used to acquire natural areas for conservation and to develop recreational facilities for public outdoor recreation. Recreation In 2020, the physical and emotional benefits of being outdoors were highlighted as an essential part of daily activity. DCR has continued to support these ideals and raise awareness of the benefits of outdoor recreation. With 50% of the Open Space Recreation and Conservation Fund designated to support local government properties, the need for funding is crucial.